SERVICES OFFERED

At Wodarczyk & Associates, LLC, we offer counsel in matters such as 401(k) plans, 403(b) plans, ESOPs, defined benefit pension plans, ERISA fiduciary consulting, executive compensation, mergers and acquisition due diligence, welfare benefit wrap plans, cafeteria plans, and Affordable Care Act (ACA) consulting.

RETIREMENT PLANS

Defined Contribution Plans

• 401(k)
• Profit-Sharing Plan
• Money Purchase Plans
• ESOPs

Defined Benefit Plans
Plans for Tax-Exempt Organizations

• 403(b) Tax-Sheltered Annuity Plans
• 457(b) and (f) Plans

Technical Compliance

• Non-Discrimination Rules
• Plan Document Reviews and Updates
• IRS Determination Letter Applications
• EPCRS & Voluntary Compliance Program (VCP) Applications
• Reporting and Disclosure
• Delinquent Filer Voluntary Compliance Program (DFVCP)
• Voluntary Fiduciary Correction Program (VFCP)
• PBGC Compliance and Funding Considerations

ERISA Fiduciary Consulting

• Regulatory Compliance
• Review and Development of Investment Policy Statement (IPS)
• Committee Formation and Education
• Creation of Due Diligence “Process”

Administration

• Review of Vendor Service Agreements
• Preparation of Request for Proposals

Mergers and Acquisitions

• Due Diligence Reviews
• Problem Resolutions

WELFARE BENEFIT PLANS

Affordable Care Act (ACA)

• Healthcare Reform Coverage Requirements
• Employer Mandate for Applicable Large Employers
• Analysis of Most Recent Guidance and Legislative Developments
• Non-Discrimination Rules

Fully-Insured and Self-Insured Plans

• COBRA Compliance
• Consumer Driven Healthcare
• VEBAs
• Non-Discrimination Rules for Self-Insured Plans

Health Savings Accounts (HSAs)

• Regulatory Compliance
• Incorporation into 125 (Cafeteria) Plans

Section 125 (Cafeteria) Plans

• Flexible Spending Accounts
• Non-Discrimination Rules
• Plan Design

Wellness Programs

• Regulatory Compliance

Wrap Plan Documents
HIPAA Privacy and Security

• Installation of Privacy Procedures
• Review Business Associate Agreements (BAAs)

Review of Vendor Service Agreements
Other Fringe Benefits
Payroll Taxes

Confirm Proper Compliance with Payroll Taxes

EQUITY & EXECUTIVE COMPENSATION PROGRAMS

Nonqualified Deferred Compensation Plans
457(b) and (f) Plans
Incentive Stock Option and Nonqualified Stock Option Plans
Split-Dollar Agreements
Severance Agreements